• Acquire
Economics and management of production
ArticleName
Taxation for integrated manufacturing
ArticleAuthor
Bloshenko T. A.
ArticleAuthorData
T. A. Bloshenko, Researcher, e-mail: boxta@mail.ru, The Centre of Scientific Researches and Consultations about Tax Problems, Financial University Under the Government of the Russian Federation.
Abstract
Necessity of elaboration of new approaches to valid attributing of taxation objects including coproducts is argued. During the planned economy period coproducts were used as a finished goods without finalisation mainly for losses reducing and rational complex raw materials usage. Recently the by-products become an independent marketing object. The latest technologies allow to use such products as an initial raw in different industries. At the same time there are no economic criteria of production assignment as a by-product in the Russian legislation, which raise serious problems related to the corresponding taxation. To solve the problem of the reasonable by-products tax assessement a definition of a coproduct and a formula of calculation of the tax base for profit taxation and calculation of expenditures for the basic product manufacturing are proposed.
keywords
Taxation, mineral raw materials, integrated raw processing, basic product, coproduct, profit, expenditures.
References

1. Druri K. Vvedenie v upravlencheskiy i proizvodstvennyy uchet : ucheb. posobie dlya vuzov : per. s angl. ; pod red. N. D. Eriashvili. — 3-e izd., pererab. i dop. (Introduction in administration and production registration: textbook for higher education institution. Transl. English; Ed. N. D. Eriashvili. 3rd ed., revised edition). Moscow, 1998. 783 p.

2. Larichkin F. D. Nauchnye osnovy otsenki effektivnosti kompleksnogo ispolzovaniya mineralnogo syrya (Scientific base of efficience estimation of complex usage of mineral raw materials). Apatity, 2004. 252 p.

3. Larichkin F. D. Analiz izvestnykh metodov kalkulirovaniya sebestoimosti produktsii pri kompleksnom ispolzovanii syrya (Analysis of well-known methods of prime cost calculation of products during complex raw materials usage). Tsvetnaya metallurgiya – Non-ferrous Metallurgy. 2001. No. 6.

4. Larichkin F. D., Larichkina S. N., Alimbetov U. S. Issledovanie vozmozhnosti raspredeleniya zatrat kompleksnogo proizvodstva na osnove trudovoy teorii stoimosti (Research of possibility of cost allocation of complexs production on the base of labour theory of value). Kompl. isp. miner. syrya – Complex usage of mineral raw materials. 1981. No. 7.

5. Larichkin F. D., Larichkina S. N., Alimbetov U. S. Metody raspredeleniya zatrat v kompleksnykh proizvodstvakh i tselesoobraznye granitsy ikh ispolzovaniya (Methods of cost allocation in complex manufactures and rational borders of its usage.) Kompl. isp. miner. syrya – Complex Usage of Mineral Raw Materials. 1982. No. 12.

6. Larichkin F. D., Motlokhov V. N. Ekonomicheskaya otsenka resursov mnogokomponentnogo mineralnogo syrya i optimizatsiya kompleksnogo ego ispolzovaniya (Economic appraisal of resources of polycomponent mineral raw materials and optimization of its complex usage). Prirodnye resursy Severnykh territoriy : problemy otsenki, ispolzovaniya i vosproizvodstva : mater. Vseros. nauch. Konf. (Natural resources of Northern Territories: problems of estimation, usage and reproduction. Materials of All-Russian Scientific Conference). Arkhangelsk, 19–20 September 2002. 116 p.

7. Larichkin F. D. Issledovanie prirody i putey realizatsii sinergeticheskogo effekta kompleksnogo ispolzovaniya syrya (Research of nature and ways of realization of synergistic effect of raw materials complex usage). Ekologiya severnykh territoriy Rossii. Problemy, prognoz situatsii, puti razvitiya, resheniya : mater. Mezhdunar. Konf. (Ecology of Northern Territories of Russia. Problems, forecast, ways of development, solutions. Materials of International Conference) Arkhangelsk, 17–22 June 2002. Arkhangelsk, 2002. Part 1. 200 p.

8. Leksin V. N., Tokareva A. G. Ekonomika kompleksnogo ispolzovaniya syrya v tsvetnoy metallurgii. 2-e izd., pererab. i dop.(Economics of complex usage of raw materials in non-ferrous metallurgy. 2nd ed., revised edition). Moscow, 1976. 224 p.

9. Marenkov N. L., Veselova T. N. Mezhdunarodnye standarty bukhgalterskogo ucheta, finansovoy otchetnosti i audita v rossiyskikh firmakh : ucheb. posobie. 3-e izd., pererab. i dop. (International standards of business accounts, financial accounting and audit at Russian enterprises. Work book. 3rd ed., revised edition). Moscow, 2002. 200 p.

10. Panskov V. G. O nekotorykh problemakh nalogovogo zakonodatelstva (Some problems of fiscal legislation). Nalogovyy vestnik – Tax Bulletin. 2001. No. 4.

11. Postanovlenie Federalnogo arbitrazhnogo suda Tsentralnogo okruga ot 03.11.03 g. № A09-4298/03-17 (Decree of Federal Arbitration Court of Central District, realized since 3.11.2003. No. A09-4298/03-17).

12. Postanovlenie Federalnogo arbitrazhnogo suda Severo-Kavkazskogo okruga ot 22.10.03 g. № F08-4052/2003-1557A. (Decree of Federal Arbitration Court of North Caucasus District, realized since 22.10.2003. No. F08-4052/2003-1557A)

Language of full-text
russian
Full content
Buy

Back